every offence punishable under this Act shall be
cognizable."
The marginal note / side note in the said PMLA Bill. 1999
as also the PMLA ... section 7 of the General Clauses Act, 1897.
Even otherwise, the marginal notes/side notes/heading
are not considered as legitimate aid to construction
held that for interpretation of any
statute marginal note to the sections as well as interpretation made by
the authority is also relevant. Reliance ... interpretation of sub-section (2) i strongly supported by A
the marginal note to section 52 which reads 'Consideration for
transfer in cases
liability to tax on capital gains. And that is why the marginal note to s. 52 reads : 'Consideration for the transfer in cases ... Supreme Court made the following observations after adverting to the marginal note in respect of s. 52 :
"The marginal note
thereof. The offences mentioned in Clause (a) are described in the marginal note as "contempt of lawful authority of public servants". The offences ... mentioned in Clause (b) are described in the marginal note as "certain offences against public justice. " The offences mentioned in Clause
rights and advances the remedy provided for curing the mishief. The marginal note to section 89 also supports this construction. No doubt the marginal note ... clue as to the meaning and purpose of the section. The marginal note to section 89 clearly indicates that the object and purpose
rights and advances the remedy provided for curing the mischief. The marginal note to Section 89 also supports this construction. No doubt the marginal note ... clue as to the meaning and purpose of the Section. The marginal note to Section 89 clearly indicates that the object and purpose
rights and advances the remedy provided for curing the mischief. The marginal note cannot be referred to for curing the mischief. The marginal note ... section 89 also supports this construction. No doubt the marginal note cannot be referred to for the purpose o f constructing a section
refers to 'shawls' in general, in view of the marginal note in Section 75 of the Railways Act only shawls of special value ... have to be declared and insured. The marginal note of Section 75 reads as follows:
"Further provision with respect to the liability
first proviso to Section 41 (1) of the 1922 Act. The marginal note mentions "Charge of tax where share of beneficiaries unknown
that this contention of Mr. Kaji can be sustained. Though the marginal notes of the sections are not decisive, they give us an idea about ... notice before the jurisdiction for reassessment can be assumed. The marginal note of this section reads, "Issue of notice where income has escaped assessment
